Combined Saw & Planer Co. v. Flournoy

Citations

• 88 Va. 1029
• 14 S.E. 976
• 1892 Va. LEXIS 68

Syllabus

<p>1. Court Charters — Repeal of act requiring fee. — Acts, February 10, 1890, chap. 54, § 1, provided that every charter thereafter granted under Code, 3 1145, and every act of incorporation thereafter passed by the general assembly shall be inoi>erative until the payment of a certain fee. Act February 28, 1890, chap. 124, § 1, amends the former act and omits 'the words “ granted under Code, § 1145 ”;</p> <p>Held:</p> <p>There is no law requiring-the payment of the fee in question.</p> <p>2. Idem — Omission—Evidence of draftsman. — The testimony of draftsman of the amendatory act, showing that the omission of those words was inadvertent, is not admissible.</p> <p>• 3. Statutes — Construction—Tax-payers.—Statutes levying taxes on citizens are construable most strongly against the government, and a doubt should relieve the tax-payer.</p>